Employees of AP, AR, GL departments employed in SSC/GBS.

1. Reconciliation of cash:
a) booking of bank statements (matching of transfers made and received with open AR and AP accounts/ positions),
b) principles and benefits of using a technical account (cash in transit),
c) posting of manual transfers for number of different invoices,
d) explanation of balances on the technical account at the end of the period.

2. Prepayments and accruals
a) overview of how we use prepayments and accruals,
b) overview of the principles of capitalization of development expenditures during and after development process (know-how).

3. Provisions for liabilities
a) principles of calculation of provisions for liabilities,
b) principles regarding modification of accounting assumptions (retrospective / prospective).

4. VAT tax:
a) output/ input VAT,
b) general rules – booking and reconciliation of VAT,
c) reverse chargé mechanism and how it works,
d) VAT reconciliation periods for specific transactions (such as media etc.) – i.e. tripartite deals,

5. Presentation of basic bookings in the general ledger (which are not ar or ap: provisions, prepayments, accruals and booking of interest – with discussion of the effect on the balance sheet and profit and loss statement – process of closing month / period).

6. Reconciliation of delegations with employees – documents and accounting rules.

7. Corporate income tax
a) basic assumptions and principles of calculation,
b) deferred tax – what is it, how and why we calculate it,
c) market nature of prices in transactions with related parties (objectives and basic assumptions).

8. Audit of the accounting books – purpose, participants, involvement and responsibility of the accounting department, documents most often used during the AR and AP audit process.

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